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DiNapoli: New York on Stronger Financial Footing
… attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an improving economy and … Plan is updated I hope there will be more definition on how that goal will be reached.” Based on the Division of the … presented. In some cases, actions in the budget make it harder to track expenditures and determine actual spending …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… the elimination of the $25 minimum contribution fees make it easier to save for continuing higher education. New York's 529 College Savings Program is an investment tool designed to help parents save for … New Yorkers can open an account and if they already have one can contribute and deduct up to $5,000 from their …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 93-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-9RFQual #24-01 Medical Examiner Management Services
… as authorized by the Retirement and Social Security Law, is seeking to contract with entities able to provide the … education, experience, and expertise (“Physicians”). Such Physicians will act as Independent Medical Examiners and … State Contract Reporter (CR #2110792) All information as it becomes available, is available for download through the …
https://www.osc.ny.gov/procurement/rfqual-24-01DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … tax disparity has gotten worse since the pandemic, which is concerning because it’s driving up housing costs for those less able to afford …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersOpinion 2002-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … The term "historic and/or cultural place or property" is defined for purposes of article 5-K to mean "any building, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … The term "historic and/or cultural place or property" is defined for purposes of article 5-K to mean "any building, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 94-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … if claims are to be audited by the town comptroller, is presented to the board or the comptroller and is audited …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Comptroller DiNapoli Releases School Audits
… had administrative permissions to bank accounts. Discovery Charter School – Network and Financial Software …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsOpinion 89-60
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as …
https://www.osc.ny.gov/legal-opinions/opinion-89-60State Audit Shows Need to Improve Response to Noise Complaints in NYC
… cases are now reviewed to ensure that appropriate action is taken. Still, the SLA opened relatively few cases between … suspend the license of an establishment where noise causes it to become a focal point of police attention. According to … taken by police officers, or the records are unclear as to how their actions addressed the complaints. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycOpinion 89-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Health (OMH) ensures that the costs reported by providers such as Independent Living, Inc. (ILI) on their Consolidated … directly with providers. The expenditure of these funds is governed by the Aid to Localities Spending Plan Allocation … million in expenses associated with the 12 OMH programs it operated. Key Findings OMH takes certain steps to ensure …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) time … required to participate in a time-keeping system; however, it is important to have documentation to substantiate the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for … Are there charges for non-reimbursable expenses such as alcohol, concerts, shows, sporting events, in-room … related to spouses or other non-employee travelers? Have reimbursements requested by the traveler already been …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 89-42
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the village, under the "Treasury Direct" program. This is in reply to your letter concerning the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-42XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… bidders on state procurements to certify that they have a written policy addressing sexual harassment prevention … department or agency thereof, where competitive bidding is required by statute, rule or regulation shall contain the … statement subscribed by the bidder and affirmed by such bidder as true under the penalty of perjury: “By …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationIT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer … Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCohoes City School District – Budgeting (2016M-111)
… June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Opinion 98-2
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … expenses may not be reimbursed unless a local official is traveling outside of his or her regular work area on …
https://www.osc.ny.gov/legal-opinions/opinion-98-2